Annual per-pupil expenditure panel for Georgia public school districts and schools under the GOSA Financial Efficiency S

Annual per-pupil expenditure panel for Georgia public school districts and schools under the GOSA Financial Efficiency Star Rating (FESR) methodology: total, federal, and state/local expenditures, full-time-equivalent K-12 enrollment, and the resulting per-pupil expenditure (PPE) for every fiscal year the FESR downloads cover — district rows FY2014-FY2024 (the 180 traditional systems), school rows FY2017-FY2024 (all schools, including charter authorizers). District rows additionally carry the federal vs state/local split of total expenditures; school rows additionally carry the pre-allocation included/excluded expenditure split and the school's share of district enrollment. This is the FESR included-cost per-pupil series, whereas the k12_expenditures topic is the full function-level expenditure ledger — their totals intentionally differ (FESR excludes capital, debt, and other non-included costs). It is also the reliable school-level PPE series (the k12_expenditures school per-pupil column is degenerate in 2023-24). The FESR star ratings built from this panel live in the sibling financial_efficiency_star_rating topic.

Filterable categorical columns: none

Detail levels available: districts, schools (default: schools)

Year coverage: 2014–2024 (11 years, no gaps)

NULL handling: zero is a real value.

Source: Governor's Office of Student Achievement (GOSA)